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REIT

Real Estate Investment Trusts (“REITs”)

This page provides information on the UK REITs tax regime, which has applied to Hammerson since 1 January 2007.

Included are declarations to be completed by certain categories of shareholders to register for Property Income Dividends to be paid gross.  The shareholders who qualify for gross payment are principally UK resident companies, UK public bodies, UK charities, UK pension funds, and the managers of ISAs, PEPs and Child Trust Funds.  Most shareholders, including all individuals and all non-UK residents, do not qualify for gross payment and should not complete the forms.

This material is intended to provide only a general outline of the subjects covered.  It should neither be regarded as comprehensive nor sufficient for making decisions, nor should it be used in place of professional tax advice.  Hammerson plc accepts no responsibility for any loss arising from any action taken or not taken by any person using this material.  If you are in any doubt as to your tax position or if you may be subject to tax in a jurisdiction other than the UK, you should consult your own professional advisors.